Finding 1088372 (2023-002)

Program Information: 84.287C Twenty-First Century Community Learning Centers; Lottery for Education: Afterschool Programs (LEAP) Criteria: Non-federal entities must follow the compliance audit standards set forth in 2 CFR 200.500 through 521, which states that any non-federal entity that expends $750,000 or more during the non-federal entity's fiscal year in federal and state awards must have a compliance audit conducted for that year. Per 2 CFR 200.512, the audit must be completed and the reporting package and data collection form must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The Alliance did not file its single audit report by the required deadline. Cause: Untimely completion of audit. Effect: The Alliance was not in compliance with the reporting requirements outlined in the agreement and in 2 CFR 200.500 through 521. Questioned Costs: None Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the Alliance implement procedures to ensure timely completion and submission of future single audits. Views of Responsible Officials: The Alliance will implement more administrative oversight with respect to reporting requirements and deadlines to make sure all audits are completed timely.